# D. S. BIST & SONS, NAINITAL vs COMMISSIONER OF INCOME TAX, DELHI CENTRAL, NEWDELHI

Court: Supreme Court of India
Date: 1978-11-03
Petitioner: D. S. BIST & SONS, NAINITAL
Respondent: COMMISSIONER OF INCOME TAX, DELHI CENTRAL, NEWDELHI

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/4950.pdf)


https://niyam.ai/judgements/supreme-court/1978/november/d-s-bist-sons-nainital-vs-commissioner-of-income-tax-delhi-central-newdelhi